M/S. Gopalakrishna Traders vs. The Deputy Assistant Commissioner (St)-I
Held
The Court held that an assessment order without the assessing officer's signature is invalid and that service of such an order, or service solely via the portal without intimation, is not proper. It set aside the assessment order and remanded the matter to the Assessing Officer for fresh consideration, subject to the petitioner depositing 20% of the disputed tax.
Facts
The petitioner challenged an assessment order (FORM GST DRC-07) for the financial year 2018-19, arguing it was invalid due to the absence of the assessing officer's signature. The petitioner also contended that the show cause notice and assessment order were served only on the portal without proper intimation, and challenged the rejection of their appeal.
Key Issues
Whether an assessment order lacking the assessing officer's signature is valid; whether service of an order solely through the GST portal constitutes valid service; and whether a writ petition challenging the original order is maintainable after an appeal rejection.
Sections Cited
Section 160, Section 169, Rule 26(3)
AI-generated summary — verify with the full judgment below
W.P.No.12281 of 2026
APHC010083862026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] TUESDAY, THE FIFTH DAY OF MAY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 12281/2026 Between:
M/S. GOPALAKRISHNA TRADERS, GSTN-37AKCPN5765D1Z2 REP. BY ITS PROPRIETOR,SRI N. GANGANARAYANA RAJU 3-104, 3RD FLOOR, GOPALAKRISHNA NILAYAM
PEDAVEGI MANDAL, RAYANNAPALEM-534475 WEST GODAVARI, ANDHRA PRADESH
...PETITIONER AND 1. THE DEPUTY ASSISTANT COMMISSIONER STI, ELURU -II CIRCLE, ELURU DIVISION DR.NO.3A-13-1, 3RD FLOOR, PRASANNA TOWERS, HEAD POST OFFICE ROAD, ELURU - 534001, WEST GODAVARI DIST.
THE ADDITIONAL COMMISSIONER STATE TAX, VIJAYAWADA DIVISION NEAR SIDDARDHA COLLEGE, MOGHALRAJPURAM - 520010 VIJAYAWADA
THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY REVENUE CT-II DEPARTMENT, AP SECRETARIAT, VELAGAPUDI-522237 AMAVATHI, GUNTUR DISTRICT, ANDHRA PRADESH
UNION OF INDIA, REP. BY ITS SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK NEW DELHI-110 001
The judgment continues below.
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